This is a piece of software for MS-DOS designed to both encode and decode KCS, or Kansas City Stardard Audio files.
Here is a snippet of the software's description from its page:
"The KCS utility allows programs stored on cassette tape using either the Kansas City Standard or CUTS (Processor Technology Computer Users Tape Standard) to be decoded to a program file. The reverse process - converting a program file to an audio wavefile is also possible, allowing one to produce perfectly regenerated cassettes. KCS works with 8-bit mono WAV, VOC or RAW audio files recorded at 22050 samples per second. A variety of serial formats are allowed including 7 or 8 bit data, 1 or 2 stop bits, odd/even or no parity."